applicable plan amendment
Defined in 3 places across 2 titles — 2 distinct definitions of the United States Code.
The term “applicable plan amendment” means an amendment to a defined benefit plan which has the effect of converting the plan to an applicable defined benefit plan.
Same definition in 3 sections
- 2006–present26 U.S.C. § 411Internal Revenue Code · Minimum vesting standards · in this section
- 2013–present29 U.S.C. § 1054Labor · Benefit accrual requirements · in this section
- 2013–present29 U.S.C. § 623Labor · Prohibition of age discrimination · in this section
In general.—The term "applicable plan amendment" means an amendment to a defined benefit plan which has the effect of converting the plan to an applicable defined benefit plan.
Same definition in 2 sections
- 2006–202329 U.S.C. § 1054Labor · Benefit accrual requirements · in this section
- 2006–201629 U.S.C. § 623Labor · Prohibition of age discrimination · in this section